Finance & markets · 05/09/2017

IRS Corrects Temporary Regulations on Transfers of Appreciated Property to Foreign Partnerships

The IRS has issued corrections to temporary regulations regarding the transfer of appreciated property by US persons to partnerships with foreign partners, overriding rules that would have allowed for nonrecognition of gain on certain contributions to partnerships.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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